Payments to Self Help Groups resemble employer-employee relations; TDS not applicable u/s 192, Income Tax Act.

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....TDS u/s 194C or u/s 192 - payment to Self Help Groups (SHG) - there is no contractor-contractee relationship but is more in the nature of employee-employer relationship as the assessee is also making contributions to the EPF and ESI - the payments made to an individual is not exceeding the prescribed limit u/s 192 - No TDS - AT....